Johnston v. Helvering’s Empirical Analysis
141 F.2d 208 · 1944
Citation profile
15 federal appellate ·
How this case has been cited
Cited by 26 later decisions — most recently December 2001 · most notably South Bay Corp. v. Commissioner of Internal Revenue (1965), McCullough v. Commissioner of Internal Revenue (1946)
15 federal appellate ·
Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.
Relationships
Relies on Lyeth v. Hoey · Plunkett v. Commissioner · In Re the Will of Chapal · In Re the Accounting of Bankers Trust Company, as Trustee Under the Will of Otis · Jackson ex dem. Norton v. Willard
How this case has been treated — in progress
Whether each later court followed, distinguished, criticized, or overruled this decision. The treatment classification (task #35) runs highest-cited cases first and lights up here as it reaches this one.